Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
40,668 元
Income Tax
- 4,880 元
Housing Fund
- 3,826 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 11,669 元
Net pay
* 28,999 元
Marginal tax rate
25.0%
Average tax rate
28.7%
71.3%
Net pay
28.7%
Total tax
Total tax
Net pay
The Taxberg
28,999 元
Net pay
11,545 元
Tax the employer pays
11,669 元
Tax you pay
Total tax paid
23,213 元
Did you know your employer also pays tax on your salary? It costs the employer 11,545 元 to pay you 40,668 元. In other words, every time you spend 10 元 of your hard-earned money, 5.71 元 goes to the government.
Real tax rate
44.5%
So, with you and the employer both paying tax, what used to be a 28.7% tax rate now rises to 44.5%, meaning your real tax rate is actually 15.8% higher than what it seemed at first.
Summary
If you make 488,016 元 a year living in the region of Beijing, China, you will be taxed 140,028 元. That means that your net pay will be 347,988 元 per year, or 28,999 元 per month. Your average tax rate is 28.7% and your marginal tax rate is 25.0%. This marginal tax rate means that your immediate additional income will be taxed at this rate. For instance, an increase of 100 元 in your salary will be taxed 25 元, hence, your net pay will only increase by 75 元.
Bonus Example
A 1,000 元 bonus will generate an extra 750 元 of net incomes. A 5,000 元 bonus will generate an extra 3,750 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 366524
24.9%
1
Beijing
CNY 347988
28.7%
2
Guangzhou
CNY 346927
28.9%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 369049
24.4%
1
Canada
CNY 343924
29.5%
2
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 437542
10.3%
1
Chile
CNY 400400
18.0%
2
Costa Rica
CNY 393653
19.3%
3
Puerto Rico
CNY 383642
21.4%
4
Panama
CNY 373797
23.4%
5
Ecuador
CNY 370805
24.0%
6
Brazil
CNY 357866
26.7%
7
Colombia
CNY 356241
27.0%
8
Peru
CNY 355841
27.1%
9
Uruguay
CNY 355221
27.2%
10
Mexico
CNY 345074
29.3%
11
Argentina
CNY 317160
35.0%
12
Show more
Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 356282
27.0%
1
Kenya
CNY 345269
29.3%
2
Mozambique
CNY 333175
31.7%
3
Nigeria
CNY 332846
31.8%
4
South Africa
CNY 332012
32.0%
5
Ghana
CNY 330023
32.4%
6
Ivory Coast
CNY 324382
33.5%
7
Morocco
CNY 312044
36.1%
8
Cameroon
CNY 306025
37.3%
9
Zambia
CNY 302238
38.1%
10
Senegal
CNY 301067
38.3%
11
Uganda
CNY 294200
39.7%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 463615
5.0%
1
Qatar
CNY 463615
5.0%
2
Bahrain
CNY 448975
8.0%
3
Oman
CNY 448975
8.0%
4
Saudi Arabia
CNY 439214
10.0%
5
Kuwait
CNY 435942
10.7%
6
Egypt
CNY 368007
24.6%
7
Lebanon
CNY 367378
24.7%
8
Israel
CNY 361462
25.9%
9
Turkey
CNY 285609
41.5%
10
Show more
NOTE* Withholding is calculated based on the Beijing tables of China, income tax. For simplification purposes some variables (such as marital status and others) have been assumed. This document does not represent legal authority and shall be used for approximation purposes only.